Section 15

by substituting for subsection (1) the following subsection:

“(1) Subject to this section, in the case of an individual resident for the basis year for a year of assessment, there shall be allowed for that year of assessment a deduction—

not exceeding three thousand ringgit, in respect of premium paid by that individual for any insurance;

not exceeding four thousand ringgit, in respect of contribution to approved scheme (other than a private retirement scheme) made or suffered by that individual who is an employee or a self-employed person within the meaning of the

Employees Provident Fund Act 1991 [Act 452]; or

not exceeding four thousand ringgit, in respect of any amount made or suffered by that individual on any contribution under any written law relating to widow, widower and orphan’s pension or under any approved scheme within the meaning of any such law.”; and

by substituting for subsection (1A) the following subsection:

“(1A) For the purpose of subsection (1) —

the total amount of deduction under subsection (1)

shall not exceed seven thousand ringgit;

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where subsection 50(2) or 50(3) applies, the amount of deduction to be allowed shall be in accordance with paragraphs (1)(a), (b) and (c) and the total deduction under subsection 50(2) or (3)

shall not exceed seven thousand ringgit;

in the case of an individual who is a pensionable officer within the meaning of section 2 of the

Pensions Act 1980 [Act 227] and no deduction is made under paragraph (1)(b) or (c) to that individual, the amount of deduction under paragraph (1)(a) shall not exceed seven thousand ringgit.”.

Amendment of section 60